Home      Login


Settlement Fund Qualifications and Related Tax Issues Described in Private Rulings  Tax-Exempt Financing Update


Author:  Staff Editors.


Source: Volume 20, Number 01, September/October 2006 , pp.53-58(6)




Journal of Taxation and Regulation of Financial Institutions

< previous article |next article > |return to table of contents

Abstract: 

Two recent rulings indicate some of the issues that the Service is encountering. Fortunately, it appears that the Service is willing to take a practical and flexible approach to the issues, which is appropriate given the limited resources that are often available for the victims of these scandals.

Keywords: PLR 200609014; PLR 200602016; CCM 200610018; Section 6700 Penalities

Affiliations:  .

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $20

< previous article |next article > |return to table of contents